Page 2 of P.D. No. 1464




CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS Notes: (a) This Chapter does not cover inedible nuts or fruits. (b) Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
08.01		Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
	0801.10 00	- Coconuts	50	50	50
	0801.20 00	- Brazil nuts	40	35	30
	0801.30 00	- Cashew nuts	40	35	30
8.02		Other nuts, fresh or dried, whether or not shelled or peeled.
		- Almonds:
	0802.11 00	- - In shell	40	35	30
	0802.12 00	- - shelled	40	35	30
		- Hazelnuts or filberts (Corylus spp.):
	0802.21 00	- - In shell	40	35	30
	0802.22 00	- - shelled	40	35	30
		- Walnuts:
	0802.31 00	- - In shell	40	35	30
	0802.32 00	- - shelled	40	35	30
	0802.40 00	- Chestnuts (Castanea spp.)	40	35	30
	0802.50 00	- Pistachios	40	35	30
	0802.90 00	- Other	40	35	30
08.03	0803.00 00	Bananas, including plantains, fresh or dried.	50	50	50
08.04		Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
	0804.10 00	- Dates	40	35	30
	0804.20 00	- Figs	40	35	30
	0804.30 00	- Pineapples	50	50	50
	0804.40 00	- Avocados	50	50	50
	0804.50 00	- Guavas, mangoes and mangosteens	50	50	50
08.05		Citrus fruit, fresh or dried.
	0805.10 00	- Oranges	50	50	50
	0805.20 00	- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids	50	50	50
	0805.30 00	- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)	40	35	30
	0805.40 00	- Grapefruit	40	35	30
	0805.90 00	- Other	40	35	30
08.06		Grapes, fresh or dried.
	0806.10 00	- Fresh	50	50	50
	0806.20 00	- Dried	50*	50*	50*
08.07		Melons (including watermelons and papaws (papayas), fresh.
	0807.10 00	- Melons (including watermelons)	50	50	50
	0807.20 00	- Papaws (papayas)	50	50	50
08.08		Apples, pears and quinces, fresh.
	0808.10 00	- Apples	50*	50*	50*
	0808.20 00	- Pears and quinces	50	50	50
08.09		Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
	0809.10 00	- Apricots	40	35	30
	0809.20 00	- Cherries	40	35	30
	0809.30 00	- Peaches, including nectarines	40	35	30
	0809.40 00	- Plums and sloes	40	35	30
08.10		Other fruit, fresh.
	0810.10 00	- Strawberries	50	50	50
	0810.20 00	- Raspberries, blackberries, mulberries and loganberries	40	35	30
	0810.30 00	- Black, white or red currants and gooseberries	40	35	30
	0810.40 00	- Cranberries, bilberries and Other fruits of the genus Vaccinium	40	35	30
	0810.90 00	- Other	40	35	30
08.11		Fruits and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
	0811.10 00	- Strawberries	40	35	30
	0811.20 00	- Raspberries, blackberries, mulberries, loganberries, Black, white or red currants and gooseberries	40	35	30
	0811.90 00	- Other	40	35	30
08.12		Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
	0812.10 00	- Cherries	30	30	30
	0812.20 00	- Strawberries	30	30	30
	0812.90 00	- Other	30	30	30
08.13		Fruit, dried other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
	0813.10 00	- Apricots	40	35	30
	0813.20 00	- Prunes	40	35	30
	0813.30 00	- Apples	40	35	30
	0813.40 00	- Other fruit	40	35	30
	0813.50 00	- Mixtures of nuts or Dried fruits of this Chapter	40	35	30
08.14	0814.00 00	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.	40	35	30

* Annex A

CHAPTER 9
COFFEE, TEA, MATE AND SPICES

Notes:

1. Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in heading No. 09.10.

The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03.

This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
09.01		Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
		- Coffee not roasted:
	0901.11 00	- - not decaffeinated	40	35	30
	0901.12 00	- - decaffeinated	40	35	30
		- Coffee, roasted:
	0901.21 00	- - not decaffeinated	40	35	30
	0901.22 00	- - decaffeinated	40	35	30
	0901.30 00	- Coffee husks and skins	40	35	30
	0901.40 00	- Coffee substitutes containing Coffee	40	35	30
9.02		Tea.
	0902.10 00	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg.	40	35	30
	0902.20 00	- Other Green tea (not fermented)	30	30	30
	0902.30 00	- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	40	35	30
	0902.40 00	- Other Black tea (fermented) and Other partly fermented tea	30	30	30
09.03	0903.00 00	Mate.	40	35	30
09.04		Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
		- Pepper:
	0904.11 00	- - Neither crushed nor ground	30	30	30
	0904.12 00	- - crushed or ground	30	30	30
	0904.20 00	- fruits of the genus Capsicum or of the genus Pimenta, Dried or crushed or ground	30	30	30
09.05	0905.00 00	Vanilla.	30	30	30
09.06		Cinnamon and cinnamon-tree flowers.
	0906.10 00	- Neither crushed nor ground	20	20	20
	0906.20 00	- crushed or ground	20	20	20
09.07	0907.00 00	Cloves (whole fruit, cloves and stems)	20	20	20
09.08		Nutmeg, mace and cardamoms
	0908.10 00	- Nutmeg	20	20	20
	0908.20 00	- Mace	20	20	20
	0908.30 00	- Cardamoms	20	20	20
09.09		Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper.
	0909.10 00	- Seeds of anise or badian	20	20	20
	0909.20 00	- Seeds of coriander	20	20	20
	0909.30 00	- Seeds of cumin	20	20	20
	0909.40 00	- Seeds of caraway	20	20	20
	0909.50 00	- Seeds of fennel or juniper	20	20	20
09.10		Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
	0910.10 00	- Ginger	30	30	30
	0910.20 00	- Saffron	20	20	20
	0910.30 00	- Turmeric (curcuma)	20	20	20
	0910.40 00	- Thyme; bay leaves	30	30	30
	0910.50 00	- Curry	20	20	20
		- Other spices:
	0910.91 00	- Mixtures referred to in Note 1 (b) to this chapter	20	20	20
	0910.99 00	- - Other	20	20	20

CHAPTER 10
CEREALS

Notes:

1. (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified in heading No. 10.06.

2. Heading No. 10.05 does not cover sweet corn (Chapter 7).

Subheading Note:

1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
10.01		Wheat and meslin
	1001.10 00	- Durum wheat	10	10	10
	1001.90	- Other:
	1001.90 10	- - - wheat used as feed	30	30	30	30
	1001.90 90	- - - Other	10	10	10	10
10.02	1002.00 00	Rye	20	20	20
10.03	1003.00 00	Barley	20	20	20
10.04	1004.00 00	Oats	20	20	20
10.05		Maize (corn)
	1005.10 00	- Seed	20	20	20	20
	1005.90 00	- Other	20	20	20	20
10.06		Rice.
	1006.10 00	- Rice In the husk (paddy or rough)	50	50	50
	1006.20 00	- Husked (brown) Rice	50	50	50
	1006.30 00	- Semi-milled or wholly milled Rice, whether or not polished or glazed	50	50	50
	1006.40 00	- Broken Rice	50	50	50
10.07	1007.00 00	Grain sorghum.	40	35	30
10.08		Buckwheat, millet and canary seed;other cereals.
	1008.10 00	- Buckwheat	40	35	30
	1008.20 00	- Millet	40	35	30
	1008.30 00	- Canary Seed	40	35	30
	1008.90 00	- Other cereals	40	35	30

CHAPTER 11
PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes:

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Prepared flours, meals or starches of heading No. 19.01;

(d) Vegetables, prepared or preserved, of heading No. 20.01, 20.04 or 20.05;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading No. 23.02.

(B) Products falling in this Chapter under the above provisions shall be classified in heading No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned

Otherwise, they fall in heading No. 11.03 or 11.04.

Rate of Passage through a sieve with an aperture of

Cereal	Starch content	Ash content	315 micrometres (microns)	500 Micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45%	2.50%	80%	-
Barley	45%	3%	80%	-
Oats	45%	5%	80%	-
Maize (corn) and grain sorghum	45%	2%	-	90%
Rice	45%	1.60%	80%	-
Buckwheat	45%	4%	80%	-

3. For the purposes of heading No. 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:

(a) in the case of maize (corn products, at least 95% by weight passes through a woven metal wire cloth sieve with aperture of 2 mm;

(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
11.01	1101.00 00	Wheat or meslin flour.	30	30	30
11.02		Cereal flours other than of wheat or meslin
	1102.10 00	- Rye flour	30	30	30
	1102.20 00	- Maize (corn) flour	30	30	30
	1102.30 00	- Rice flour	30	30	30
	1102.90 00	- Other	30	30	30
11.03		Cereal groats, meal and pellets.
		- Groats and meal:
	1103.11 00	- - of wheat	30	30	30
	1103.12 00	- - of oats	30	30	30
	1103.13 00	- - of Maize (corn)	30	30	30
	1103.14 00	- - of Rice	30	30	30
	1103.19 00	- - of Other cereals	30	30	30
		- Pellets:
	1103.21 00	- - of wheat	30	30	30
	1103.29 00	- - of Other cereals	30	30	30
11.04		Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground
		- Rolled or flaked grains:
	1104.11 00	- - of barley	30	30	30
	1104.12 00	- - of oats	30	30	30
	1104.19 00	- - of Other cereals	30	30	30
		- Other worked grains (for example, hulled, pearled, sliced or kibbled):
	1104.21 00	- - of barley	30	30	30
	1104.22 00	- - of oats	30	30	30
	1104.23 00	- - of Maize (corn)	30	30	30	30
	1104.29 00	- - of Other cereals	30	30	30
	1104.30 00	- Germ of cereals, whole, Rolled, flaked or ground	30	30	30
11.05		Flour, meal and flakes of potatoes.
	1105.10 00	- flour and meal	10	10	10
	1105.20 00	- Flakes	10	10	10
11.06		Flour and meal of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14; flour, meal and powder of the products of Chapter 8.
	1106.10 00	- Flour and meal of the dried leguminous vegetables of heading No. 07.13	30	30	30
	1106.20 00	- Flour and meal of sago, roots or tubers of heading No. 07.14	30	30	30
	1106.30 00	- Flour, meal and powder of the products of Chapter 8	30	30	30
11.07		Malt, whether or not roasted.
	1107.10 00	- not roasted	30*	30*	30*
	1107.20 00	- roasted	30*	30*	30*
11.08		Starches; inulin.
		- Starches:
	1108.11 00	- - wheat starch	20	20	20
	1108.12 00	- - Maize (corn) starch	20	20	20
	1108.13 00	- - Potato starch	20	20	20
	1108.14 00	- - Manioc (cassava) starch	40	35	30
	1108.19 00	- - Other Starches	20	20	20
	1108.20 00	- Inulin	30	30	30
11.09	1109.00 00	Wheat gluten, whether or not dried.	20	20	20

* Annex A

CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes:

1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesame seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2. Heading No. 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however apply to residues of headings Nos. 23.04 to 23.06.

3. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".

Heading No. 12.09 does not, however, apply to the following even if for sowing:

(a) Leguminous vegetable or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(d) Products of headings Nos. 12.01 to 12.07 or 12.11.

4. Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.11 does not, however, apply to:

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

5. For the purposes of heading No. 12.12, the term "seaweeds and other algae" does not include:

(a) Dead single-cell micro-organisms of heading No. 21.02;

(b) Cultures of micro-organisms of heading No. 30.02; or

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
12.01	1201.00 00	Soya beans, whether or not broken.	3*	3*	3*
12.02		Ground-nuts, not roasted orotherwise cooked, whether or not shelled or broken.
	1202.10 00	- In shell	30	30	30
	1201.20 00	- shelled, whether or not Broken	30	30	30
12.03	1203.00 00	Copra.	50	50	50
12.04	1204.00 00	Linseed, whether or not broken.	20	20	20
12.05	1205.00 00	Rape or colza seeds, whether or not broken.	20*	20*	20*
12.06	1206.00 00	Sunflower seeds, whether or not broken.	30	30	30
12.07		Other oil seeds and oleaginous fruits, whether or not broken.
	1207.10 00	- Palm nuts and kernels	50	50	50
	1207.20 00	- Cotton Seeds	30	30	30
	1207.30 00	- Castor oil Seeds	30	30	30
	1207.40 00	- Sesamum Seeds	30	30	30
	1207.50 00	- Mustard Seeds	20	20	20
	1207.60 00	- Safflower Seeds	30	30	30
	1207.91 00	- - Poppy Seeds	30	30	30
	1207.92 00	- - Shea nuts (karite nuts)	30	30	30
	1207.99 00	- - Other	30	30	30
12.08		Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
	1208.10 00	- of soya Beans	30	30	30
	1208.90 00	- Other	30	30	30
12.09		Seeds, fruits and spores, of a kind used for sowing.
		- Beet seed:
	1209.11	- - - Sugar beet seed:
	1209.11 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.11 90	- - - Other	20	20	20
	1209.19	- - Other:
	1209.19 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.19 90	- - - Other	20	20	20
		- Seeds of forage plants, other than beet seed:
	1209.21	- - Lucerne (alfalfa) seed:
	1209.21 10	- - - Under prior authorization of the Bureau of Plant authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.21 90	- - - Other	20	20	20
	1209.22	- - Clover (Trifolium spp.) seed:
	1209.22 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.22 90	- - - Other	20	20	20
	1209.23	- - - Fescue seed:
	1209.23 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.23 90	- - - Other	20	20	20
	1209.24	- - Kentucky blue grass (Poa pratensis L.) seed:
	1209.24 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.24 90	- - - Other	20	20	20
	1209.25	- - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed:
	1209.25 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.25 90	- - - Other	20	20	20
	1209.26	- - - Timothy grass seed:
	1209.26 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.26 90	- - - Other	20	20	20
	1209.29	- - Other:
	1209.29 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.29 90	- - - Other	20	20	20
	1209.30	- Seeds of herbaceous plants cultivated principally for their flowers:
	1209.30 10	- - - Under prior authorization of the Bureau of Plant and Industry as necessary In the interest of agricultural development	3	3	3
	1209.30 90	- - - Other	20	20	20
		- Other:
	1209.91	- - Vegetable seeds:
	1209.91 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.91 90	- - - Other	20	20	20
	1209.99	- - Other:
	1209.99 10	- - - Under prior authorization of the Bureau of Plant Industry as necessary In the interest of agricultural development	3	3	3
	1209.99 90	- - - Other	20	20	20
12.10		Hop cones, fresh or dried, whether or not ground, powderes or in the form of pellets; lupulin.
	1210.10 00	- Hop cones, Neither ground nor powdered nor In the form of Pellets	20*	20*	20*
	1210.20 00	- Hop cones, ground, powdered or in the form of pellets; lupulin	20*	20*	20*
12.11		Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
	1211.10 00	- Liquorice roots	30	30	30
	1211.20 00	- Ginseng roots	30	30	30
	1211.90 00	- Other	30	30	30
12.12		Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
	1212.10 00	- Locust Beans, including Locust bean Seeds	40	35	30
	1212.20	- Seaweeds and other algae:
	1212.20 10	- - - used for dyeing, tanning, In perfumery, In pharmacy or for insecticidal, fungicidal or similar purposes	20	20	20
	1212.20 90	- - - Other	40	35	30
	1212.30 00	- Apricots, peach or plum stones and kernels	40	35	30
		- Other:
	1212.91 00	- - sugar Beet	40	35	30
	1212.92 00	- - sugar cane	40	35	30
	1212.99 00	- - Other	40	35	30
12.13	1213.00 00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.	20	20	20
12.14		Swedes. mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
	1214.10 00	- Lucerne (alfalfa) meal and Pellets	20	20	20
	1214.90 00	- Other	20	20	20

* Annex A

CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note:

1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading No. 17.04);

(b) Malt extract (heading No. 19.01);

(d) Vegetable saps or extracts constituting alcoholic beverages, or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading No. 29.14 or 29.38;

(f) Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (heading No. 30.06);

(g) Tanning or dyeing extracts (heading No. 32.01 or 32.03);

(h) Essential oils, concretes, absolutes, resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or

(i) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01).

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
13.01		Lac; natural gums, resins, gum-resins and balsams.
	1301.10 00	- Lac	10	10	10
	1301.20 00	- Gum arabic	10	10	10
	1301.90 00	- Other	10	10	10
13.02		Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
		- Vegetable saps and extracts:	10	10	10
	1302.11 00	- - Opium	10	10	10
	1302.12 00	- - of Liquorice	10	10	10
	1302.13 00	- - of hops	10	10	10
	1302.14 00	- - of pyrethrum or of the roots of plants containing rotenone	10	10	10
	1302.19 00	- - Other
	1302.20 00	- Pectic substances, pectinates and pectates	10	10	10
		- Mucilages and thickeners, whether or not modified, derived from vegetable products:
	1302.31	- - Agar-agar:
	1302.31 10	- - - modified	20	20	20
	1302.31 20	- - - not modified	10	10	10
	1302.32	- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or sugar seeds:
	1302.32 10	- - - modified	20	20	20
	1302.32 20	- - - not modified	10	10	10
	1302.39	- - Other:
	1302.39 10	- - - modified	20	20	20
	1302.39 20	- - - not modified	10	10	10

CHAPTER 14
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes:

1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading No. 14.01 applies, inte alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No. 44.04).

3. heading No. 14.02 does not apply to wood wool (heading No. 44.05).

4. heading No. 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
14.01		Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
	1401.10 00	- Bamboos	10	10	10
	1401.20 00	-Rattans	Free	Free	Free
	1401.90 00	- Other	10	10	10
14.02		Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting materials.
	1402.10 00	- Kapok	40	35	30
		- Other:
	1402.91 00	- - Vegetable hair	40	35	30
	1402.99 00	- - Other	40	35	30
14.03		Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles.
	1403.10 00	- Broomcorn (Sorghum vulgare var. technicum)	40	35	30
	1403.90 00	- Other	40	35	30
14.04		Vegetable products not elsewhere specified or included.
	1404.10 00	- Raw vegetable materials of a kind used primarily in dyeing or tanning	20	20	20
	1404.20	- Cotton linters	5	5	5
	1404.90 00	- Other	40	35	30

SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGATABLE WAXES

CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Notes:

1. This Chapter does not cover:

(a) Pig fat or poultry fat of heading No. 02.09;

(b) Cocoa butter, fat or oil (heading No. 18.04);

(d) Greaves (Heading No. 23.01) or residues of heading Nos. 23.04 to 23.06;

(e) Fatty Acids in an isolated state, prepared waxes, medications, paints varnishes, soap, perfumery,cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (Heading No. 40.02).

2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).

3. Heading No. 15.18 does not cover fats or oils or their fractions merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, strerin pitch, glycerol pitch and wool grease residues fall in heading No. 15.22.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
15.01	1501.00	Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent - extracted.
	1501.00 10	- - - Bone fat	20	20	20
	1501.00 90	- - - Other	40	35	30
15.02	1502.00 00	Fats of bovine animals, sheep or raw or rendered, whether or not pressed or solvent-extracted.	20*	20*	20*
15.03	1503.00 00	Lard Stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.	20	20	20
15.04		Fats and oils and their fractions, of fish or marine mammals,whether or not refined, but not chemically modified.
	1504.10	- Fish-liver oils and their factions:
	1504.10 10	- - - Solidified or hardened by
		mechanical means	40	35	30
	1504.10 90	- - - Other	20	20	20
	1504.20	- Fats and oils and their fractions, of fish, other than liver oils:
	1504.20 10	- - - Solidified or hardener by mechanical means	40	35	30
	1504.20 90	- - - Other	20	20	20
	1504.30	- Fats and oils and their fractions of marine mammals:
	1504.30 10	- - - Solidified or hardened by mechanical means	40	35	30
	1504.30 90	- - - Other	20	20	20
15.05		Wool grease and fatty sudstances derived therefrom (including lanolin).
	1505.10 00	- Wool grease, crude	20	20	20
	1505.90 00	- Other	20	20	20
15.06	1506.00	Other animal fats and oil and their farctions, whether or not refined, but not chemically modified:
	1506.00 10	- - - Solidified or hardened by mechanical means	40	35	30
	1506.00 90	- - - Other	20	20	20
15.07		Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
	1507.10 00	- crude oil, whether or not degummed	20*	20*	20*
	1507.90	- - Other:
	1507.90 10	- - - Solidofied or hardened by
		mechanical means	40	35	30
	1507.90 90	- - - Other	20*	20*	20*
15.08		Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
	1508.10 00	- crude oil	40	35	30
	1508.90 00	- Other	40	35	30
15.09		Olive oil and its fractions, whether or not refined, but not chemically modified.
	1509.10 00	- Virgin	40	35	30
	1509.10 90	- Other	40	35	30
15.10	1510.00 00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oil or fractions of heading No. 15.09.	40	35	30
15.11		Palm oil and its fractions, whether or not refined, but not chemically modified.
	1511.10 00	- crude oil	50	50	50
	1511.90 00	- Other	50	50	50
15.12		Sunflower-seed, safflower or cotton-seed oil and their fractions, whether or not refined, but not chemically modified.
		- Sunflower-seed or safflower oil and their fractions:
	1512.11 00	- - crude oil	50	50	50
	1512.19 00	- - Other	50	50	50
		- - Cotton-seed oil and its fractions:
	1512.21 00	- - crude oil, whether or not gossypol has been removed	30*	30*	30*
	1512.29 00	- - Other	30*	30*	30*
15.13		Coconut (copra), palm kernel or babassu oil and their fractions, whether or not refined but not chemically modified.
		- Coconut (copra) oil and its fractions:
	1513.11 00	- - crude oil	50	50	50
	1513.19 00	- - Other	50	50	50
		- Palm kernel or babassu oil and their fractions:
	1513.21 00	- - crude oil	50	50	50
	1513.29 00	- - Other	50	50	50
15.14		Rape, colza or mustard oil and their fractions, whether or not refined, but not chemically modified.
	1514.10 00	- crude oil	50	50	50
	1514.90 00	- - Other	50	50	50
15.15		Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
		- Linseed oil and its fractions:
	1515.11 00	- - crude oil	10	10	10
	1515.19 00	- - Other	10	10	10
		- - Maize (corn) oil and its fractions:
	1515.21 00	- - crude oil	50	50	50
	1515.29 00	- - Other	50	50	50
	1515.30 00	- Castor oil and its fractions	30	30	30
	1515.40	- Tung oil and its fractions :
	1515.40 10	- - - Solidified or hardened by
		mechanical means	40	35	30
	1515.90.19	- - - - Other	40	35	30
	1515.90 90	- - - Other	40	35	30
15.16		Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterfied or aidinised,whether or not refined, but not further prepared.
	1516.10 00	- Animal Fats and oils and their fractions	40	35	30
	1516.20	- Vegetable fats and oils and their fractions:
	1516.20 10	- - - Hydrogenated vegetable oil with waxy character including castor or " opal wax"	20	20	20
	1516.20 90	- - - Other	40	35	30
15.17		Margarine; edible mixtures or pre- parations of the animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No.15.16.
	1517.10 00	- Margarine, excluding liquid Margarine	30	30	30
	1517.90	- Other
	1517.90 10	- - - Edible Mixtures or preparations of the Animal or vegetable Fats of a kind used as mould release preparations (e,g., demoulding oils for bakery)	20	20	20
	1517.90 90	- - - Other	30	30	30
15.18	1518.00	Animal or vegetable fats and oils and their fractions, boiled, blown, polyme-rised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
	1518.00 10	- - - Linoxyn	20	20	20
	1518.00 90	- - - Other	20	20	20
15.19		Industrial monocarboxylic fatty acids; acids oils from refining; industrial fatty alcohols.
		- Industrial monocarboxylic fatty acids:
	1519.11 00	- - Stearic acid	20	20	20
	1519.12 00	- - Oleic acids	20	20	20
	1519.13 00	- - Tall oil fatty acids	30	30	30
	1519.19 00	- - Other	30	30	30
	1519.20 00	- acid oils from refining	30	30	30
	1519.30 00	- Industrial fatty alcohols	30	30	30
15.2		Glycerol (glycerine), crude; pure; glycerol waters and glycerol lyes.
	1520.10 00	- Glycerol ( glycerine), crude; glycerol waters and glycerol lyes	40	35	30
	1520.90 00	- Other, including synthetic Glycerol	40	35	30
15.21		Vegetable waxes ( other than triglycerides), bees wax, other insect waxes and spermaceti, whether or not refined or coloured.
	1521.10 00	- vegetable waxes	20	20	20
	1521.90	- Other	20	20	20
15.22	1522.00 00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.	20	20	20

* Annex A

SECTION IV
PREPARED FOODSSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note:

1. In this section the term "pellets" means products which have been agglomerated either directly by compressiopn or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes:

1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classfied in the heading of Chapter 16 corresponding to the component or components which predominated by weight. These provisions do not apply to the stuffed products of heading No. 19.02 or to the preparations of heading No. 21.03 or 21.04.

Sudheading Notes:

1. For the purposes of subheading No. 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No. 16.02.

2. The fish the crustaceans specified in the subheadings of heading No. 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
16.01	1601.00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
	1601.00 10	- - - Sausages of all kinds whether or not In airtight containers	80	60	30	30
	1001.00 90	- - - Other	40	35	30	30
16.02		Other prepared or preserved meat, meat offal or blood.
	1602.10 00	- Homogenized preparations	40	35	30	30
	1602.20 00	- of liver of any Animal	80	60	30	30
		- Of poultry of heading No. 01.05:
	1602.31	- - Of turkeys:
	1602.31 10	- - - In airtight container	80	60	30	30
	1602.31 90	- - - Other	40	35	30	30
	1602.39 10	- - - Other:
	1602.39 10	- - - In airtight containers	80	60	30	30
	1602.39 90	- - - Other	40	35	30	30
		- Of swine:
	1602.41	- - Hams and cuts thereof :
	1602.41 10	- - - In airtight containers	80	60	30	30
	1602.41 90	- - - Other	40	35	30	30
	1602.42 00	- - Shoulders and cuts thereof	40	35	30	30
	1602.49 00	- - Other, including Mixtures	80	60	30	30
	1602.50	- Of bovine animals :
	1602.59 10	- - - In airtigth containers	80	60	30	30
	1602.59 90	- - - Other	40	35	30	30
	1602.90	- Other, including preparations of blood of any animal :
	1602.90 10	- - - In airtight containers	80	60	30	30
	1602.90 90	- - - Other	40	35	30	30
16.03	1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
	1603.00 10	- - - Meat extracts and Meat juices	70	50	30	30
	1603.00 90	- - - Other	30	30	30	30
16.04		Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
		- Fish, whole or in pieces, but not minced:
	1604.11	- - Salmon
	1604.11 10	- - - In airtight containers	80	60	30	30
	1604.11 90	- - - Others	40	35	30	30
	1604.12	- - Herrings:
	1604.12 10	- - - In airtight containers	80	60	30	30
	1604.12 90	- - - Other	40	35	30	30
	1604.13 00	- - Sardines, sardinella and brisling or sprats	30	30	30
	1604.14 00	- - Tunas, skipjack and Atlantic bonito (Sarda spp.)	30	30	30
	1604.15 00	- - Mackerel	30	30	30
	1604.16 00	- - Anchovies	40	35	30
	1604.19	- - Other:
	1604.19 10	- - - Milkfish (Bangus) In airtight containers	80	60	30	30
	1604.19 90	- - - Other	40	35	30	30
	1604.20 00	- Other prepared or preserved fish	40	35	30
	1604.30 00	- Caviar and Caviar substitutes	40	35	30
16.05		Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
	1605.10 00	- Crab	40	35	30
	1605.20	- Shrimps and prawns:
	1605.20 10	- - - In airtight containers	80	60	30	30
	1605.90 90	- - - Other	40	35	30	30
	1605.30 00	- Lobster	40	35	30
	1605.40 00	- Other crustaceans	40	35	30
	1605.90 00	- Other	40	35	30

CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY

Note:

1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 29.40; or

Subheading Note:

1. For the purposes of subheadings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetricreading of less than 99.5%.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
17.01		Cane or beet sugar and chemically pure sucrose, in solid form.
		- Raw sugar not containing added flavouring or colouring matter:
	1701.11 00	- - cane sugar	70	60	50	50
	1701.12 00	- - Beet sugar	70	60	50	50
		- Other
	1701.91 00	- - containing added flavouring or coloring matter	50	50	50
	1701.99 00	- - Other	70*	60	50
17.02		Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
	1702.10 00	- Lactose and Lactose syrup	10	10	10
	1702.20 00	- Maple sugar and Maple syrup	40	35	30
	1702.30 00	- Glucose and glucose syrup, containing fructose or containing in the dry state less than 20% by weight of fructose	10	10	10
	1702.40 00	- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50% by weight of fructose	10	10	10
	1702.50 00	- Chemically Pure fructose	10	10	10
	1702.60 00	- Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose	50	50	50
	1702.90 00	- Other, including invert sugar	10	10	10
17.03		Molasses resulting from the extraction or refining of sugar.
	1703.10 00	- cane molasses	50	50	50
	1703.90 00	- Other	50	50	50
17.04		Sugar cofectionery (including white chocolate), not containing cocoa.
	1704.10 00	- Chewing Gum, whether or not sugar-coated	50	50	50
	1704.90 00	- Other	50	50	50

* Effective January 30, 1994

CHAPTER 18
COCOA AND COCOA PREPARATIONS

Notes:

1. This Chapter does not cover the preparations of headings Nos. 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 30.03 or 30.04.

2. Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
18.01	1801.00 00	Cocoa beans, whole or broken, raw or roasted	30	30	30
18.02	1802.00 00	Cocoa shells, husks, skins and other cocoa waste.	30	30	30
18.03		Cocoa paste, whether or not defatted
	1803.10 00	- not defatted	30	30	30
	1803.20 00	- wholly or partly defatted	30	30	30
18.04	1804.00 00	Cocoa butter, fat and oil	30	30	30
18.05	1805.00 00	Cocoa powder, not containing added sugar or other sweetening matter.	30	30	30
18.06		Chocolate and other food preparations containing cocoa.
	1806.10 00	- cocoa powder, containing added sugar or Other sweetening matter	40	35	30
	1806.20 00	- Other praparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg	40	35	30
		- Other in blocks, slabs or bars:
	1806.31 00	- - Filled	50	50	50
	1806.32 00	- - not Filled	50	50	50
	1806.90 00	- Other	50	50	50

CHAPTER 19
PRAPARATIONS OF CEREALS, FLOUR STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

Notes:

1. This chapter does not cover:

(a) Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.09); or

2. In this Chapter the expressions "flour" and "meal" mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter.

3. Heading No. 19.04 does not cover the preparations containing more than 8% by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06).

4. For the purposes of heading No. 19.04, the expression "otherwise prepared " means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

HDG NO.	HARMONIZED SYSTEM CODE	DESCRIPTION	Rate of Duty (%)
			1 July
			1993	1994	1995	1996
19.01		Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of goods of headings Nos. 04.01 to 04.04, not containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included.
	1901.10	- Preparations for infant use, put up for retail sale:
	1901.10 10	- - - Of flour, meal, starch or malt extracts not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%	20	20	20
	1901.10 90	- - - Other:
	1901.10 91	- - - - Of goods of headings Nos. 04.01 to 04.04 to which a total of less than 10% of secondary ingredients (e.g., vegetable oils) had been added	20	20	20
	1901.10 99	- - - - - Other	40	35	30
	1901.20	- Mixes and doughs for the preparation of bakers’ wares of heading No. 19.05:
	1901.20 10	- - - Of flour, meal, starch or malt extractsnot containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%	20	20	20
	1901.20 90	- - - Other	30	30	30
	1901.90	- Other
	1901.90 10	- - - soya-based milk powder	10	10	10
	1901.90 20	- - - malt extracts	20	20	20
	1901.90 30	- - - Filled milk not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10%	20	20	20
	1901.90 40	- - - Of flour, meal, starch or malt extracts not containing cocoa powder in a proportion by weight of less than 50%	20	20	20
	1901.90 50	- - - preparations for infant use, not put for retail sale	35	30	20
	1901.90 90	- - - Other
19.02		Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
		- Uncooked pasta, not stuffed or otherwise prepared
	1902.11 00	- - containing eggs	40	35	30
	1902.19 00	- - Other	40	35	30
	1902.20 00	- stuffed pasta , whether or not cooked or otherwise prepared	40	35	30
	1902.30 00	- Other pasta	40	35	30
	1902.40 00	- Couscous	40	35	30
19.03	1903.00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.	40	35	30
19.04		Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared.
	1904.10 00	- prepared foods obtained by the swelling or roasting of cereals or cereal Products	40	35	30
	1904.90 00	- Other	40	35	30
19.05		Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
	1905.10 00	- Crispbread	40	35	30
	1905.20 00	- Gingerbread and the like	40	35	30
	1905.30 00	- Sweet biscuits; waffles and wafers	40	35	30
	1905.40 00	- Rusks, toasted bread and similar toasted Products	40	35	30
	1905.50 00	- Other

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